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The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.
Providing information to the users for rational decision-making: accounting as a 'language of business' communicates the financial result of an enterprise to various stakeholders by means of financial statements. Accounting aims to meet the financial information needs of the decision-makers and helps them in rational decision-making.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The college was founded in Susupe in 1976. NMC today has three campuses on the islands of Saipan, Tinian, and Rota. The main campus on Saipan is in Fina Sisu. NMC is the sole public college within the Commonwealth and is accredited by the Senior College and University Commission of the Western Association of Schools and Colleges. [1]
Joeten-Kiyu Public Library (JKPL) - Susupe, Saipan [1] Antonio C. Atalig Memorial Rota Public Library - Songsong, Rota [2] The current library was built circa 2002 but it did not open until its "soft" opening on February 26, 2012. [3] It was named after Mayor of Rota Antonio C. Atalig. [2] It adopted its current name in 1981. [4]
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle would result in a misleading financial statement. Under Rule 203-1 – Departures from Established Accounting Principles, the departures are rare, and usually take place when there is new legislation, the evolution of new forms of ...
The Institute predates the university itself from being established as a private institution in Manila years before the merger.. Started from a dream of having an exclusive accounting school for Filipinos, Dr. Nicanor Reyes Sr., then head of the Department of Economics at the University of the Philippines, left his position to follow this dream.